MUNI-CIGARETTE/TOBACCO REVENUE

Illinois General Assembly - Full Text of HB5175

Select Language

×

The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.

Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.

The English language version is always the official and authoritative version of this website.

NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.

Choose Language

English

Afrikaans

Albanian

Arabic

Armenian

Azerbaijani

Basque

Bengali

Bosnian

Catalan

Croatian

Czech

Danish

Dutch

Esperanto

Estonian

Filipino

Finnish

French

Galician

Georgian

German

Greek

Gujarati

Haitian Creole

Hausa

Hawaiian

Hebrew

Hindi

Hungarian

Icelandic

Indonesian

Interlingua

Interlingue

Inuktitut

Irish

Italian

Japanese

Javanese

Kannada

Khmer

Korean

Latin

Latvian

Lithuanian

Luxembourgish

Macedonian

Malagasy

Malayalam

Maltese

Maori

Marathi

Myanmar

Nepali

Norwegian

Odia

Pashto

Punjabi

Romanian

Russian

Samoan

Sango

Sanskrit

Sardinian

Sindhi

Sinhala

Slovak

Slovenian

Somali

Southern Sotho

Spanish

Sundanese

Swahili

Swedish

Tamil

Telugu

Thai

Tigrinya

Tonga

Turkish

Ukrainian

Urdu

Vietnamese

Welsh

Xhosa

Yiddish

Yoruba

Zulu

Powered by
Translate

Close

Illinois General Assembly

Top Navigation Bar

Translate

Learn

Select General Assembly

Search the 104th General Assembly

Enter search terms for legislation, members, committees, or schedules.

ILGA.GOV

LEGISLATION & LAWS

Bills & Resolutions

Public Acts

Illinois Compiled Statutes

Illinois Constitution

Search Legislation

Glossary

Guide

Reports & Inquiry

Legislative Reports

Special Reports

FTP Site

Legislator Lookup

Capitol Complex Phone Numbers

Rules & Regulations

Illinois Register

Administrative Rules

Senate

Members

Schedules

Committees

Request for Remote Testimony

Journals

Transcripts

Rules

Audio/Video

FOIA Information

Senate Employment Opportunities

Media Guidelines

House

Members

Schedules

Committees

Submit testimony for House Committees

Journals

Transcripts

Rules

Audio/Video

FOIA Information

House Employment Opportunities

Log In

Mobile Top Bar

Search the 104th General Assembly

Enter keywords to search the Illinois General Assembly website.

Full Text of HB5175

Home

Legislation

Full Text

HB5175 - 104th General Assembly

Bill Status

Full Text

Votes

Witness Slips

Select Menu

Bill Status

Full Text

Votes

Witness Slips

Printer Friendly Version

Introduced

Printer Friendly Version

Introduced

Open PDF

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5175

Introduced 2/10/2026, by Rep. Camille Y. Lilly

SYNOPSIS AS INTRODUCED:

65 ILCS 5/8-11-6a

from Ch. 24, par. 8-11-6a

Amends the Illinois Municipal Code. In provisions relating to
preemption of certain taxes in home rule municipalities, provides that
nothing in the provisions shall prevent a tax based upon the number of
units of cigarettes, on other tobacco products, or both if the home rule
municipality imposed a tax either based on the number of units of
cigarettes or on other tobacco products before July 1, 1993 (rather than,
if a home rule municipality had not imposed a tax based on the number of
units of cigarettes or tobacco products before July 1, 1993, the home rule
municipality may not impose such a tax after that date).
LRB104 19507 RTM 32955 b

A BILL FOR

HB5175
LRB104 19507 RTM 32955 b
1

AN ACT concerning local government.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Illinois Municipal Code is amended by
5
changing Section 8-11-6a as follows:

6

(65 ILCS 5/8-11-6a)

(from Ch. 24, par. 8-11-6a)
7

Sec. 8-11-6a.
Home rule municipalities; preemption of
8
certain taxes.
Except as provided in Sections 8-11-1, 8-11-5,
9
8-11-6, 8-11-6b, 8-11-6c, 8-11-23, 8-11-24, and 11-74.3-6 on
10
and after September 1, 1990, no home rule municipality has the
11
authority to impose, pursuant to its home rule authority, a
12
retailer's occupation tax, service occupation tax, use tax,
13
sales tax or other tax on the use, sale or purchase of tangible
14
personal property based on the gross receipts from such sales
15
or the selling or purchase price of said tangible personal
16
property. Notwithstanding the foregoing, this Section does not
17
preempt any home rule imposed tax such as the following: (1) a
18
tax on alcoholic beverages, whether based on gross receipts,
19
volume sold or any other measurement; (2) a tax based on the
20
number of units of cigarettes
, on other

or
tobacco products
,
21
or both if the

(provided, however, that a
home rule
22
municipality
that has not
imposed a tax
either
based on the
23
number of units of cigarettes or
on other
tobacco products

HB5175
- 2 -
LRB104 19507 RTM 32955 b
1
before July 1, 1993
, shall not impose such a tax after that
2
date)
; (3) a tax, however measured, based on the use of a hotel
3
or motel room or similar facility; (4) a tax, however
4
measured, on the sale or transfer of real property; (5) a tax,
5
however measured, on lease receipts; (6) a tax on food
6
prepared for immediate consumption and on alcoholic beverages
7
sold by a business which provides for on premise consumption
8
of said food or alcoholic beverages; or (7) other taxes not
9
based on the selling or purchase price or gross receipts from
10
the use, sale or purchase of tangible personal property. This
11
Section does not preempt a home rule municipality with a
12
population of more than 2,000,000 from imposing a tax, however
13
measured, on the use, for consideration, of a parking lot,
14
garage, or other parking facility. This Section is not
15
intended to affect any existing tax on food and beverages
16
prepared for immediate consumption on the premises where the
17
sale occurs, or any existing tax on alcoholic beverages, or
18
any existing tax imposed on the charge for renting a hotel or
19
motel room, which was in effect January 15, 1988, or any
20
extension of the effective date of such an existing tax by
21
ordinance of the municipality imposing the tax, which
22
extension is hereby authorized, in any non-home rule
23
municipality in which the imposition of such a tax has been
24
upheld by judicial determination, nor is this Section intended
25
to preempt the authority granted by Public Act 85-1006. On and
26
after December 1, 2019, no home rule municipality has the

HB5175
- 3 -
LRB104 19507 RTM 32955 b
1
authority to impose, pursuant to its home rule authority, a
2
tax, however measured, on sales of aviation fuel, as defined
3
in Section 3 of the Retailers' Occupation Tax Act, unless the
4
tax is not subject to the revenue use requirements of 49 U.S.C.
5
47107(b) and 49 U.S.C. 47133, or unless the tax revenue is
6
expended for airport-related purposes. For purposes of this
7
Section, "airport-related purposes" has the meaning ascribed
8
in Section 6z-20.2 of the State Finance Act. Aviation fuel
9
shall be excluded from tax only if, and for so long as, the
10
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
11
47133 are binding on the municipality. This Section is a
12
limitation, pursuant to subsection (g) of Section 6 of Article
13
VII of the Illinois Constitution, on the power of home rule
14
units to tax. The changes made to this Section by Public Act
15
101-10 are a denial and limitation of home rule powers and
16
functions under subsection (g) of Section 6 of Article VII of
17
the Illinois Constitution.
18
(Source: P.A. 103-781, eff. 8-5-24.)

Footer

Disclaimer

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.

Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.
Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn